The aFe MACH Force-Xp cat-back exhaust system for the BMW N55 exceeds your quality and performance expectations. 3"- 2-1/2" mandrel bent 304 stainless steel tubing and high flow transverse muffler offers maximum exhaust flow and incorporates a factory style exhaust valve to control the exhaust note. The valve utilizes the factory valve motor and factory performance modes. When closed, it directs the exhaust through the high flow muffler for a smooth, tuned exhaust note. When opened, the exhaust is allowed to bypass the muffler and unleash the sound and performance of your N55. Large 4" diameter gloss black stainless steel exhaust tips come with a laser-etched aFe POWER logo for a stylish finish.